Financial accounting in the circular economy: Redefining value, impact and risk to accelerate the circular transition

This report ilustrates the current state of accounting and reporting solutions, and how they can support businesses in driving the circular transition. The report concludes that the shift to a circular economy requires complex changes to our present ways of doing business. To push forward the circular transition—and to be able to unlock business opportunities in the new circular economy— the current approach to value, impact, and risk must be redefined.